ANALISIS KINERJA KEUANGAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) PERGU SINGOSARI KABUPATEN MALANG

This research aims to analyze the financial performance of the Indonesian Employee Cooperative (KPRI) PERGU Singosari Malang Regency. The method of this research is the quantitative balance sheet and income statement at the period 2014-2017. The data is analyzed by analysis of financial ratio based on the Regulation of the Minister of Cooperatives and SMEs No. 06 / Per / M.KUKM / V / 2006. The result showed that the highest ratio of liquidity reached 896.33% of current ratio. The highest solvability ratio is reached 12.35% of the total debt to the assets. The highest rate of return on net worth is 1.37%, 1.22% of return on assets, 11.81% of net profit margin. The highest activity ratio is 0.40 times of receivable turn over, 0.13 times of asset turn over. The conclusion of the research is a financial performance for four years in the unhealthy category, but KPRI PERGU Singosari is still classified as efficient in paying the current debt and afforded profit which is net income